Tds on transporters

This query is : Resolved 

26 April 2012 Respected sir,

There is a problem in arriving at the conclusion of section 194C(6).
As per section 194C(6) any amount paid or credited to a contractor involved in the business of PLYING,HIRING OR LEASING GOODS CARRIAGES are not liable for TDS deduction.The problem is :

1)The words PLYING,HIRING OR LEASING are not defined.

2)Whether the exemption is available for plying,hiring or leasing of WHOLE TRUCK OF A TRANSPORTER OR availing service of a contractor where he comes pick up goods in already loaded truck & gives a door to door transportation services like a courier.

I would be highly & greatly obliged if you clarify the above problem.

Please give logical reply.

You can also mail your reply at my email id vishalagarwal1991@gmail.com


Regards.
Vishal Agarwal
9289219136
email:- vishalagarwal1991@gmail.com

26 April 2012 Whenever terms are not defined we have to consider the general and common meaning of the term.
.
The phrase "during the course of business of....." covers a wider sense, so we may include payments for allied activities also.
.

26 April 2012 Dear sir,

First of all thanks for your valueable attantion.

Sir, But a contractor where he comes pick up goods in already loaded truck & gives a door to door transportation services like a courier.

Whether he will also be considered as a transporter or a courier service provide & TDS should be deducted or not.

Regards,

Vishal Agarwal




26 April 2012 Dear sir,

First of all thanks for your valueable attantion.

Sir, But a contractor where he comes pick up goods in already loaded truck & gives a door to door transportation services like a courier.

Whether he will also be considered as a transporter or a courier service provide & TDS should be deducted or not.

Regards,

Vishal Agarwal



27 April 2012 DEAR VISHAL,

TAKE WITH HIM A DECLARATION CERTIFICATES AND TREAT THE SAME ACCORDINGLY.

IF HE IS REGISTERED WITH TRANSPORTER HEAD THAN FOLLOW THE SAME.

THANKS



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